Income tax - What to declare during a vocational training?

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Amounts received during vocational training are taxable on income and must therefore be reported.

You can also declare your expenses, under certain conditions.

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You are paid during vocational training

Remuneration received is taxable on income and must therefore be declared.

You must report the remuneration and allowances you receive under a training contract (for example, alternating contract, professionalization contract).

You can declare your training costs (travel, meals, documentation...).

They are deductible, under certain conditions, if you are in one of the following situations :

  • Employee in operation
  • Job seeker registered with France Travail (formerly Pôle emploi).

The expenses must be made to improve your professional situation or to access another profession.

Warning  

You must opt for the deduction of actual costs and justify your costs.

You are not paid during vocational training

You can declare your training costs (travel, meals, documentation...).

They are deductible, under certain conditions, if you are in one of the following situations :

  • Employee in operation
  • Job seeker registered with France Travail (formerly Pôle emploi).

The expenses must be made to improve your professional situation or to access another profession.

Warning  

You must opt for the deduction of actual costs and justify your costs.

The reporting deadline varies depending on whether you report your income online or on a paper form.

The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.

The 2025 return of 2024 income is complete.

The 2026 2025 income tax return will begin in April 2026.

The 2025 return of 2024 income is complete.

The 2026 2025 income tax return will begin in April 2026.

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